There are a number of situations when you can claim a child for a tax exemption even though he or she is not actually related to you.  The following rules apply starting with 2005.

In the following sutuations,  the individual is treated as your child for income tax purposes if he or she is under age 17 (under age 24 if a full time student) at year end::

  • Legally adopted children are treated for tax purposes as your own child and qualify for an exemption.
  • A child placed with you for adoption by an authorized agency is treated as your own child.  The child does not have to live with you for the entire year. 
  • A child placed with you by an authorized agency or by court order is treated as your own child.  The placement is temporary, a different rule applies.  If the child is temporarily placed in your home by a foster care agency and the care of the child remains under the supervision of the agency, the child does not qualify as a dependent.  However, expenses for caring for the person (net of reimbursements) can be deducted as a charitable contribution, Rev.Rul 77-280, 1977-2 C.B. 14.

A person that meets any of the above definitions, will also be considered to be a qualifying child for purposes of the earned income tax credit.

There are other requirements to claim tax benefits normally associated with a "child" meeting the above definitions.  For example, one of the actual parents may be entitled to the tax benefits.  Press here for these rules.

Claiming other persons

If the particular individual does not fit within one of the above categories, the person may still  qualify you for a tax exemption, but the rules are more strict.  Each of the following requirements must be satisfied:

  • The person must have a specified realtionship to you (e.g. brother, cousin, nephew, parent, child) or he or she lived with you the entire year as a member of your household.  If the relationshop violates local law, it may not count.
  • For year 2009, the person must have gross income of less than $3,650.           
  • You provided over 50% or his or her support (there exceptions for separated parents and multiple support agreements involving a group of persons).  Press here for the exceptions involving separated parents and press here for information concerning multiple support agreements.
  • the person cannot be claimed by another person as a "qualifying child"; press here for these rules.

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